In the result, appeal of the assessee is partly allowed
Bench: Shri. Sudhanshu Srivastavaassessment Year: 2018-19 Lodge Of Harmony No.438Ec V. The Assessing Officer C/O P.C. Agarwal Exemption Ward 15/296, Govind Niwas Kanpur Civil Lines, Kanpur Tan/Pan:Aaatl2285Q (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Advocate Respondent By: Shri Sanjeev Krishna Sharma, D.R. Date Of Hearing: 04 07 2024 Date Of Pronouncement: 30 08 2024 O R D E R
1. Because the CIT(A) has failed to appreciate the facts and circumstances of the case and has arbitrarily held that the assessee being an AOP is not eligible for basic exemption against the income earned for the year under consideration, the order passed is bad in law, the basic exemption as claimed be allowed. 2. Because